https://www.taxtmi.com/caselaws?id=32037 Adjustment of inadmissible Modvat credit could not be made without a show cause notice, and the refund claim for the period before receipt of the protest letter was not time-barred. However, the assessments were held not to be provisional, so the refund remained subject to unjust enrichment. Unchanged selling prices did not by themselves rebut passing on of duty, and the invoice and costing material indicated that the duty burden had been recovered from customers. Overall, the revenue succeeded and the refund was rejected on unjust enrichment, despite limited relief on notice and limitation. en-us Thu, 26 Jun 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32037 Adjustment of inadmissible Modvat credit could not be made without a show cause notice, and the refund claim for the period before receipt of the protest letter was not time-barred. However, the assessments were held not to be provisional, so the refund remained subject to unjust enrichment. Unchanged selling prices did not by themselves rebut passing on of duty, and the invoice and costing material indicated that the duty burden had been recovered from customers. Overall, the revenue succeeded and the refund was rejected on unjust enrichment, despite limited relief on notice and limitation. Case-Laws Central Excise Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32037